"use client";
import Image from "next/image";
import { useState } from "react";


const teachers = [
  {
    name: "伊 专 主讲授",
    biaoti: "网络主播合规管控培训教材（上册）",
    biaotixia: "网络主播合规管控培训教材（下册）",
    image: "https://cdnoss.kaoshixing.com/ksx_prod/618654/mExamBg/618654/20250826/1756192674633.jpg",
    image1: "https://cdnoss.kaoshixing.com/ksx_prod/618654/mExamBg/618654/20250826/1756192600408.png",
  },
];

const shang = [
  {
    title: "第一章  总  则",
    courses: [
      {
        title: "第一节  网络营销主体",
        section: [
          { title: "一、网络实名制", link: "/course/3" },
          { title: "二、主播主体的特殊认证制度", link: "/course/3" },
          { title: "三、主播的特殊资质验证", link: "/course/3" },
          { title: "四、主体名称的边界", link: "/course/3" },
          { title: "五、未成年人限制", link: "/course/3" },
          { title: "六、营利权限", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 直播主体类型和性质",
        section: [
          { title: "一、直播间运营者的身份", link: "/course/3" },
          { title: "二、主体登记的责任", link: "/course/3" },
          { title: "三、市场主体登记", link: "/course/3" },
          { title: "四、虚拟经营场所", link: "/course/3" },
          { title: "五、直播间运营者作为销售者的法律责任", link: "/course/3" },
        ],
        link: "/course/3"
      },

      {
        title: "第三节 网络主播权利与法定义务",
        section: [
          { title: "一、民事权利", link: "/course/3" },
          { title: "二、网络主播的法定义务", link: "/course/3" },
          { title: "三、网络主播法律合规体系", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第四节 网络主播特殊责任承担",
        section: [
          { title: "一、黑名单制度", link: "/course/3" },
          { title: "二、封营利权限", link: "/course/3" },
          { title: "三、取消营利权限", link: "/course/3" },
          { title: "四、抹除粉丝", link: "/course/3" },
        ],
        link: "/course/3"
      },
    ],
    link: "/course/3"
  },
  {
    title: "第二章 网络信息内容安全",
    courses: [
      {
        title: "第一节 综述",
        section: [
          { title: "一、网络信息内容安全的基本规定", link: "/course/3" },
          { title: "二、违法信息和不良信息的边界《网络信息内容生态治理规定》", link: "/course/3" },
          { title: "三、不良信息", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 行业规范违法范围《网络主播行为规范》",

        link: "/course/3"
      },
      {
        title: "第三节 网络主播其他违法违规信息",
        section: [
          { title: "一、不正当竞争信息", link: "/course/3" },
          { title: "二、违规代言信息", link: "/course/3" },
          { title: "三、违反网络宗教主体资质信息", link: "/course/3" },
          { title: "四、网络时政类信息、四种职业垂类信息", link: "/course/3" },
          { title: "五、杜撰、演绎作品、人工智能、深度合成信息", link: "/course/3" },

        ],
        link: "/course/3"
      },
      {
        title: "第四节 网络主播违反网络内容信息安全的责任与处罚",
        section: [
          { title: "（一）侵权责任", link: "/course/3" },
          { title: "（二）行政责任", link: "/course/3" },
          { title: "（三）刑事责任", link: "/course/3" },
          { title: "（四）账号封禁、清除粉丝、不得推荐、黑名单等", link: "/course/3" },
          { title: "（五）典型案例评分析", link: "/course/3" },
        ],
        link: "/course/3"
      },
    ],
    link: "/course/3"
  },

  {
    title: "第三章 网络主播作为广告发布者/经营者的责任",
    courses: [
      {
        title: "第一节 网络主播广告内容底线",
        section: [
          { title: "一、广告内容规范要求", link: "/course/3" },
          { title: "二、禁止性内容", link: "/course/3" },

        ],
        link: "/course/3"
      },
      {
        title: "第二节 特殊产品的广告规定",
        section: [
          { title: "一、三品一械广告", link: "/course/3" },
          { title: "二、医疗广告", link: "/course/3" },
          { title: "三、婴儿乳制品、饮料和其他食品广告", link: "/course/3" },
          { title: "四、教育、培训类广告", link: "/course/3" },
          { title: "五、招商、金融、投资类广告", link: "/course/3" },
          { title: "六、农药、兽药、饲料类广告", link: "/course/3" },
          { title: "七、酒类广告", link: "/course/3" },
          { title: "八、房地产类广告", link: "/course/3" },
          { title: "九、农林牧渔种苗广告", link: "/course/3" },
          { title: "十、烟草类", link: "/course/3" },
          { title: "十一、特殊药品、戒毒产品", link: "/course/3" },
          { title: "十二、保护未成年人的特殊性规定", link: "/course/3" },
        ],
        link: "/course/3"
      },

      {
        title: "第三节 网络主播广告标记义务", link: "/course/3"
      },
      {
        title: "第四节 网络主播虚假广告的法律责任与处罚",
        section: [
          { title: "一、停止违法行为", link: "/course/3" },
          { title: "二、消除影响", link: "/course/3" },
          { title: "三、没收违法所得及罚款", link: "/course/3" },
          { title: "四、民事赔偿责任", link: "/course/3" },
          { title: "五、其他法律责任", link: "/course/3" },
        ],
        link: "/course/3"
      },
    ],
    link: "/course/3"
  },
  {
    title: "第四章 网络主播营销中特殊商品宣传和审核关键点",
    courses: [
      {
        title: "第一节 食品类资质审核和宣传",
        section: [
          { title: "一、普通食品", link: "/course/3" },
          { title: "二、预包装食品", link: "/course/3" },
          { title: "三、农产品（含动物产品）", link: "/course/3" },
          { title: "四、保健品", link: "/course/3" },
          { title: "五、进口食品、特殊营养、新资源食品", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 化妆品资质审核和宣传",
        section: [
          { title: "一、资质审核流程", link: "/course/3" },
          { title: "二、可宣传的合法用语类型", link: "/course/3" },
          { title: "三、新功能化妆品（母婴）", link: "/course/3" },
          { title: "四、修复类、爽身类、护发类、美白类审核要点", link: "/course/3" },
          { title: "五、过度展示人体、对比等擦边类", link: "/course/3" },
          { title: "六、零添加”等误导类宣传", link: "/course/3" },
          { title: "七、儿童类", link: "/course/3" },
        ],
        link: "/course/3"
      },

      {
        title: "第三节 三品一械类产品审核和宣传",
        section: [
          { title: "一、药品", link: "/course/3" },
          { title: "二、保健食品", link: "/course/3" },
          { title: "三、特殊医学用途配方食品", link: "/course/3" },
          { title: "四、医疗器械的", link: "/course/3" },
          { title: "五、处方类药品、医疗方法广告", link: "/course/3" },
        ],
        link: "/course/3"
      },
      { title: "第四节 其他特殊商品或服务的审核和宣传要点", link: "/course/3" },
    ],
    link: "/course/3"
  },
  {
    title: "第五章  网络主播探店、种草类短视频合规",
    courses: [
      {
        title: "第一节 网络主播探店、种草类行为的性质分类",
        section: [

          { title: "一、广告类", link: "/course/3" },
          { title: "二、分享类", link: "/course/3" },
          { title: "三、销售类", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 禁止性规定",
        section: [
          { title: "一、虚假宣传未到店宣传、搬运宣传", link: "/course/3" },
          { title: "二、未到店宣传、搬运宣传", link: "/course/3" },
          { title: "三、非景区种草（保护区、未开放、工地、危险地带等）", link: "/course/3" },
          { title: "四、危险行为种草（危险驾驶、攀爬建筑）", link: "/course/3" },
        ],
        link: "/course/3"
      },

      {
        title: "第三节 网络主播种草规则",
        section: [
          { title: "一、自由种草", link: "/course/3" },
          { title: "二、合约种草", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第四节 网络主播违法违约责任与处罚",
        section: [
          { title: "一、下架视频", link: "/course/3" },
          { title: "二、罚款", link: "/course/3" },
          { title: "三、封营利权限与禁言、取消营利权限、无期限禁言", link: "/course/3" },
        ],
        link: "/course/3"
      },
    ],
    link: "/course/3"
  },
  {
    title: "第六章 网络主播签署合同注意事项",
    courses: [
      {
        title: "第一节 网络主播与MCN机构签署经纪合同的要点",
        section: [
          { title: "一、账号所有权、使用权归属", link: "/course/3" },
          { title: "二、分成、佣金、查账、支付期限的约定", link: "/course/3" },
          { title: "三、选品、档期和直播权限约定", link: "/course/3" },
          { title: "四、商事人格权约定", link: "/course/3" },
          { title: "五、法定解除和约定解除", link: "/course/3" },
          { title: "六、违约责任", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 网络主播与供应链签合同",
        section: [
          { title: "一、商品和服务资质审核、备案要点", link: "/course/3" },
          { title: "二、产品责任、售后责任约定", link: "/course/3" },
          { title: "三、物流风险约定", link: "/course/3" },
          { title: "四、期间最低价、最惠待遇约定", link: "/course/3" },
          { title: "五、切片处分", link: "/course/3" },
          { title: "六、违约责任和纠纷解决机构约定", link: "/course/3" },
        ],
        link: "/course/3"
      },

      {
        title: "第三节 网络主播与助播、助力和工作人员合同",
        section: [
          { title: "一、劳动合同", link: "/course/3" },
          { title: "二、劳务合同", link: "/course/3" },
          { title: "三、保密协议", link: "/course/3" },
          { title: "四、竞业禁止", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第四节 种草协议、代言协议",
        section: [
          { title: "一、广告代言人的认定标准", link: "/course/3" },
          { title: "二、产品和服务尽调审核流程", link: "/course/3" },
          { title: "三、代言责任承担与处罚", link: "/course/3" },
        ],
        link: "/course/3"
      },
    ],
    link: "/course/3"
  },
  {
    title: "第七章 网络主播人格权利保护",
    courses: [
      { title: "第一节 一般人格权", link: "/course/3" },
      { title: "第二节 肖像权与声音权", link: "/course/3" },
      { title: "第三节 隐私权与个人信息", link: "/course/3" },
      { title: "第四节 名誉权、商誉权和荣誉权", link: "/course/3" },
      { title: "第五节 姓名权与名称权", link: "/course/3" },
      { title: "第六节 知识产权保护", link: "/course/3" },
    ],
    link: "/course/3"
  },
  {
    title: "第八章  网络主播人工智能与深度合成合法使用边界",
    courses: [
      {
        title: "第一节 网络主播使用人工智能法律边界和伦理责任",
        section: [
          { title: "一、网络主播使用人工智能技术的法律边界", link: "/course/3" },
          { title: "二、网络主播利用人工智能（AI）技术的禁止性行为", link: "/course/3" },
          { title: "三、网络主播使用人工智能技术的伦理责任", link: "/course/3" },
          { title: "四、总结", link: "/course/3" },
        ], link: "/course/3"
      },
      {
        title: "第二节 网络主播使用人工智能生成内容的标记责任",
        section: [
          { title: "一、法律框架下的强制标识义务", link: "/course/3" },
          { title: "二、主播的具体标记义务", link: "/course/3" },
          { title: "三、主播的标记责任与操作规范", link: "/course/3" },
          { title: "四、未履行标记责任的法律风险", link: "/course/3" },
        ], link: "/course/3"
      },
      {
        title: "第三节 网络主播主播使用深度合成服务的边界和责任",
        section: [
          { title: "一、网络主播使用深度合成服务的法律边界", link: "/course/3" },
          { title: "二、网络主播使用深度合成服务的伦理责任", link: "/course/3" },
        ], link: "/course/3"
      },
      {
        title: "第四节 网络主播违反人工智能合成相关规定处罚标准",
        section: [
          { title: "一、民事责任", link: "/course/3" },
          { title: "二、行政责任", link: "/course/3" },
          { title: "三、刑事责任风险", link: "/course/3" },
        ], link: "/course/3"
      },
    ],
    link: "/course/3"
  },
  {
    title: "第九章  网络主播维权途径",
    courses: [
      {
        title: "第一节 主播维权途径选择",
        section: [
          { title: "一、权利类型与维权渠道", link: "/course/3" },
          { title: "二、各渠道效果比较", link: "/course/3" },
          { title: "三、维权效果分析", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 网络主播被侵害人格权益的维权措施",
        section: [
          { title: "一、通知删除（避风港规则）", link: "/course/3" },
          { title: "二、向平台举报、向违法和不良信息举报中心举报和向法院诉讼", link: "/course/3" },
          { title: "三、向法院提起诉讼（仲裁机构仲裁）", link: "/course/3" },
          { title: "四、起诉与证据", link: "/course/3" },
        ],
        link: "/course/3"
      },

      {
        title: "第三节 网络主播二选一的维权措施",
        // section: [
        //   { title: "（一）向市场监督管理部门举报", link: "/course/3" },
        //   { title: "（二）向有管辖权的法院诉讼", link: "/course/3" },
        //   { title: "（三）取证范围与证据清单", link: "/course/3" },
        // ],
        link: "/course/3"
      },
      {
        title: "第四节 网络主播人格权禁令与知识产权禁令制度",
        section: [
          { title: "一、行为保全（禁令）的类型", link: "/course/3" },
          { title: "二、什么情况下可以申请禁令", link: "/course/3" },
          { title: "三、该如何申请保全", link: "/course/3" },
          { title: "四、行为保全和财产保全有什么区别", link: "/course/3" },
        ], link: "/course/3"
      },
      {
        title: "第五节 网络主播行为保全与财产保全措施",
        section: [
          { title: "一、刑事案件立案的标准", link: "/course/3" },
          { title: "二、立案材料", link: "/course/3" },
          { title: "三、刑事立案程序", link: "/course/3" },
        ], link: "/course/3"
      },
    ],
    link: "/course/3"
  },
];

const xia = [
  {
    title: "第一章 网络直播行业与网络主播税务合规概述",
    courses: [
      { title: "第一节 网络直播的基本概念与发展现状", link: "/course/3" },
      { title: "第二节 网络直播的商业模式与组织架构", link: "/course/3" },
      { title: "第三节 网络主播的税收基本知识 ", link: "/course/3" },
      { title: "第四节 网络直播税收治理与网络主播合规要求", link: "/course/3" },

    ],
    link: "/course/3"
  },
  {
    title: "第二章 网络主播从业的基本法律关系",
    courses: [
      { title: "第一节网络主播从业方式", link: "/course/3" },
      { title: "第二节 网络主播的组织形态", link: "/course/3" },
      { title: "第三节 网络主播的收入类型", link: "/course/3" },
      { title: "第四节 网络主播从业的基础法律关系", link: "/course/3" },
      { title: "第五节 网络主播从业的税收法律关系", link: "/course/3" },

    ],
    link: "/course/3"
  },
  {
    title: "第三章 网络主播的纳税义务",
    courses: [
      {
        title: "第一节 网络主播经营主体基本模式",
        section: [
          { title: "一、网络主播类型", link: "/course/3" },
          { title: "（一）娱乐主播：游戏、才艺、秀场、影视、短视频等", link: "/course/3" },
          { title: "（二）知识主播：基础学科、人文社科、时政评论等", link: "/course/3" },
          { title: "（三）电商主播：带货营销、广告宣传等", link: "/course/3" },
          { title: "（四）技能主播：编程、设计、摄影、厨技、农技等", link: "/course/3" },
          { title: "（五）生活主播：美食、美妆、户外、旅行、健身等", link: "/course/3" },
          { title: "（六）其他主播：随着网络直播行业的不断发展，网络主播类型也在不断创新和细分", link: "/course/3" },
          { title: "二、网络主播经营主体运行模式", link: "/course/3" },
          { title: "（一）网络主播个人与平台、组织或单位签约模式", link: "/course/3" },
          { title: "1.网络主播个人与直播平台签约合作模式", link: "/course/3" },
          { title: "2.网络主播个人与电商签约合作模式", link: "/course/3" },
          { title: "3.网络主播个人与经纪公司或组织签约合作模式", link: "/course/3" },
          { title: "4.网络主播个人与单位签约模式", link: "/course/3" },
          { title: "（二）网络主播个人或自建工作室注册公司模式", link: "/course/3" },
          { title: "1.网络主播个人或工作室注册个体工商户模式", link: "/course/3" },
          { title: "2.网络主播个人或工作室注册独资企业模式", link: "/course/3" },
          { title: "3.网络主播个人或工作室注册合伙企业模式", link: "/course/3" },
          { title: "4.网络主播个人或工作室注册有限责任公司模式", link: "/course/3" },
          { title: "三、网络主播收入模式​", link: "/course/3" },
          { title: "（一）基本薪金", link: "/course/3" },
          { title: "（二）佣金收入（销售提成）", link: "/course/3" },
          { title: "（三）打赏收入", link: "/course/3" },
          { title: "（四）坑位费", link: "/course/3" },
          { title: "（四）坑位费", link: "/course/3" },
          { title: "（六）品牌合作​", link: "/course/3" },
          { title: "（七）广告收入", link: "/course/3" },

          { title: "（八）付费会员或付费内容收入", link: "/course/3" },
          { title: "（九）活动出场费", link: "/course/3" },
          { title: "（十）版权收入", link: "/course/3" },
          { title: "（十一）衍生产品收入", link: "/course/3" },
          { title: "（十二）平台奖励", link: "/course/3" },
          { title: "（十三）其他收入​", link: "/course/3" },
          { title: "四、网络主播涉及的税种", link: "/course/3" },
          { title: "（一）我国现行的种税情况", link: "/course/3" },
          { title: "（二）网络主播涉及的主要税种", link: "/course/3" },
          { title: "（三）网络主播应区分的涉税主体概念", link: "/course/3" },
          { title: "1.个人（自然人）", link: "/course/3" },
          { title: "2.个体工商户​", link: "/course/3" },
          { title: "3.独资企业", link: "/course/3" },
          { title: "4.合伙企业", link: "/course/3" },
          { title: "5.小微企业", link: "/course/3" },
          { title: "6.小规模纳税人​", link: "/course/3" },
          { title: "7.一般纳税人", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 网络主播经营模式与纳税规定",
        section: [
          { title: "一、网络主播个人与直播平台、电商平台、经纪公司组织、单位签约模式的纳税规定", link: "/course/3" },
          { title: "（一）网络主播签约劳动关系的纳税规定", link: "/course/3" },
          { title: "1.应纳个人所得税的规定", link: "/course/3" },
          { title: "（1）个人所得税概述", link: "/course/3" },
          { title: "（2）哪些人应依法缴纳个人所得税", link: "/course/3" },
          { title: "（3）哪些收入应该缴纳个人所得税", link: "/course/3" },
          { title: "（4）起征点的规定", link: "/course/3" },
          { title: "（5）不同收入性质适用不同税率", link: "/course/3" },
          { title: "（6）专项扣除项目", link: "/course/3" },
          { title: "（7）税收优惠政策", link: "/course/3" },
          { title: "（8）如何计算应缴个人所得税", link: "/course/3" },
          { title: "（9）个人所得税的征收管理", link: "/course/3" },
          { title: "①纳税申报", link: "/course/3" },
          { title: "②税款缴纳 ", link: "/course/3" },
          { title: "③代扣代缴的规定", link: "/course/3" },
          { title: "④违反税收法律的相关法律责任", link: "/course/3" },
          { title: "2.其他应纳税费的规定", link: "/course/3" },
          { title: "（1）车船税", link: "/course/3" },
          { title: "①车船税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳车船税", link: "/course/3" },
          { title: "③哪些车辆、船舶需要缴纳车船税", link: "/course/3" },
          { title: "③哪些车辆、船舶需要缴纳车船税", link: "/course/3" },
          { title: "⑤不同车辆、船舶适用不同税率", link: "/course/3" },
          { title: "⑥如何计算车船税应纳税额", link: "/course/3" },
          { title: "⑦车船税的征收管理", link: "/course/3" },
          { title: "（2）房产税 ", link: "/course/3" },
          { title: "①房产税概述 ", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳房产税", link: "/course/3" },
          { title: "③哪些房屋需要缴纳房产税", link: "/course/3" },
          { title: "④税收优惠政策", link: "/course/3" },
          { title: "⑤房产税适用税率", link: "/course/3" },
          { title: "⑥如何计算房产税应纳税额", link: "/course/3" },
          { title: "⑦房产税的征收管理", link: "/course/3" },
          { title: "（3）印花税", link: "/course/3" },
          { title: "①印花税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳印花税", link: "/course/3" },
          { title: "③哪些行为需要缴纳印花税", link: "/course/3" },
          { title: "④税收优惠政策", link: "/course/3" },
          { title: "⑤印花税适用税率", link: "/course/3" },
          { title: "⑥如何计算印花税应纳税额", link: "/course/3" },
          { title: "⑦印花税的征收管理", link: "/course/3" },
          { title: "（二）网络主播签约劳务关系、合作关系的纳税规定", link: "/course/3" },
          { title: "1.应纳个人所得税的规定", link: "/course/3" },
          { title: "（1）个人所得税概述", link: "/course/3" },
          { title: "（2）哪些人应依法缴纳个人所得税", link: "/course/3" },
          { title: "（3）哪些收入应该缴纳个人所得税", link: "/course/3" },
          { title: "（4）起征点的规定", link: "/course/3" },
          { title: "（5）不同收入性质适用不同税率", link: "/course/3" },
          { title: "（6）专项扣除项目", link: "/course/3" },
          { title: "（7）税收优惠政策", link: "/course/3" },
          { title: "（8）如何计算个人所得税应纳税额", link: "/course/3" },
          { title: "（9）个人所得税的征收管理", link: "/course/3" },
          { title: "①纳税申报", link: "/course/3" },
          { title: "②税款缴纳 ", link: "/course/3" },
          { title: "③代扣代缴的规定", link: "/course/3" },
          { title: "④违反税收法律的相关法律责任", link: "/course/3" },
          { title: "2.应纳增值税的规定", link: "/course/3" },
          { title: "（三）网络主播个人签约劳务关系、合作关系按增值税小规模纳税人管理", link: "/course/3" },
          { title: "（1）增值税概述", link: "/course/3" },
          { title: "（2）哪些网络主播应依法缴纳增值税", link: "/course/3" },
          { title: "（3）哪些收入应依法缴纳增值税", link: "/course/3" },
          { title: "（4）小规模纳税人起征点和征收率的规定", link: "/course/3" },
          { title: "（5）小规模纳税人的税收优惠政策", link: "/course/3" },
          { title: "（6）如何计算增值税应纳税额", link: "/course/3" },
          { title: "（7）增值税的征收管理", link: "/course/3" },
          { title: "3.应纳附加税费的规定", link: "/course/3" },
          { title: "（1）城市维护建设税  ", link: "/course/3" },
          { title: "①城市维护建设税概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳城市维护建设税", link: "/course/3" },
          { title: "③计算缴纳城市维护建设税的依据", link: "/course/3" },
          { title: "④城市维护建设税的适用税率", link: "/course/3" },
          { title: "⑤税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算城市维护建设税的应纳税额", link: "/course/3" },
          { title: "⑦城市维护建设税的征收管理", link: "/course/3" },
          { title: "（2）教育费附加", link: "/course/3" },
          { title: "①教育费附加概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳教育费附加", link: "/course/3" },
          { title: "③计算缴纳教育费附加的依据", link: "/course/3" },
          { title: "④教育费附加的征收率", link: "/course/3" },
          { title: "⑤教育费附加税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算应缴纳的教育费附加", link: "/course/3" },
          { title: "⑦教育费附加的征收管理", link: "/course/3" },
          { title: "4.其他应纳税费的规定", link: "/course/3" },
          { title: "（1）车船税", link: "/course/3" },
          { title: "①车船税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳车船税", link: "/course/3" },
          { title: "③哪些车辆、船舶需要缴纳车船税", link: "/course/3" },
          { title: "④车船税税收优惠政策", link: "/course/3" },
          { title: "⑤不同车辆、船舶适用不同税率", link: "/course/3" },
          { title: "⑥如何计算车船税应纳税额", link: "/course/3" },
          { title: "⑦车船税的征收管理 ", link: "/course/3" },
          { title: "（2）房产税", link: "/course/3" },
          { title: "①房产税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳房产税", link: "/course/3" },
          { title: "③哪些房屋需要缴纳房产税", link: "/course/3" },
          { title: "④房产税税收优惠政策", link: "/course/3" },
          { title: "⑤房产税适用税率", link: "/course/3" },
          { title: "⑥如何计算房产税应纳税额", link: "/course/3" },
          { title: "⑦房产税的征收管理", link: "/course/3" },
          { title: "（3）印花税", link: "/course/3" },
          { title: "①印花税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳印花税", link: "/course/3" },
          { title: "③哪些行为需要缴纳印花税", link: "/course/3" },
          { title: "④印花税税收优惠政策", link: "/course/3" },
          { title: "⑤印花税适用税率", link: "/course/3" },
          { title: "⑥如何计算印花税应纳税额", link: "/course/3" },
          { title: "⑦印花税的征收管理", link: "/course/3" },
          { title: "二、网络主播个人或自建工作室注册个体工商户、注册独资企业模式的纳税规定", link: "/course/3" },
          { title: "1.应纳个人所得税的规定", link: "/course/3" },
          { title: "（1）个人所得税概述", link: "/course/3" },
          { title: "（2）哪些人应依法缴纳个人所得税", link: "/course/3" },
          { title: "（3）哪些收入应该缴纳个人所得税", link: "/course/3" },
          { title: "（4）个人所得税起征点的规定", link: "/course/3" },
          { title: "（5）不同收入性质适用不同税率", link: "/course/3" },
          { title: "（6）专项扣除项目", link: "/course/3" },
          { title: "（7）税收优惠政策", link: "/course/3" },
          { title: "（8）如何计算个人所得税应纳税额", link: "/course/3" },
          { title: "（9）个人所得税的征收管理", link: "/course/3" },
          { title: "①纳税申报", link: "/course/3" },
          { title: "②税款缴纳 ", link: "/course/3" },
          { title: "③代扣代缴的规定", link: "/course/3" },
          { title: "④违反税收法律的相关法律责任", link: "/course/3" },
          { title: "2.应纳增值税的规定", link: "/course/3" },
          { title: "（1）个体工商户、独资企业是小规模纳税人的纳税规定", link: "/course/3" },
          { title: "①增值税概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳增值税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳增值税", link: "/course/3" },
          { title: "④小规模纳税人起征点和征收率的规定", link: "/course/3" },
          { title: "⑤ 小规模纳税人的税收优惠政策 ", link: "/course/3" },
          { title: "⑥如何计算增值税应纳税额", link: "/course/3" },
          { title: "⑦增值税的征收管理", link: "/course/3" },
          { title: "A.纳税申报", link: "/course/3" },
          { title: "B.税款缴纳 ", link: "/course/3" },
          { title: "（2）个体工商户、独资企业是一般纳税人的纳税规定", link: "/course/3" },
          { title: "①增值税概述", link: "/course/3" },
          { title: "②哪些企业应依法缴纳增值税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳增值税", link: "/course/3" },
          { title: "④一般纳税人适用税率的规定", link: "/course/3" },
          { title: "⑤可以抵扣的进项税额的规定", link: "/course/3" },
          { title: "⑥一般纳税人的税收优惠政策", link: "/course/3" },
          { title: "⑦如何计算增值税应纳税额", link: "/course/3" },
          { title: "⑧增值税的征收管理", link: "/course/3" },
          { title: "A.纳税申报", link: "/course/3" },
          { title: "B.税款缴纳 ", link: "/course/3" },
          { title: "3.应纳附加税费的规定", link: "/course/3" },
          { title: "（1）城市维护建设税", link: "/course/3" },
          { title: "①城市维护建设税概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳城市维护建设税", link: "/course/3" },
          { title: "③计算缴纳城市维护建设税的依据", link: "/course/3" },
          { title: "④城市维护建设税的适用税率", link: "/course/3" },
          { title: "⑤税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算城市维护建设税的应纳税额", link: "/course/3" },
          { title: "⑦城市维护建设税的征收管理 ", link: "/course/3" },
          { title: "（2）教育费附加", link: "/course/3" },
          { title: "①教育费附加概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳教育费附加", link: "/course/3" },
          { title: "③计算缴纳教育费附加的依据", link: "/course/3" },
          { title: "④教育费附加的征收率", link: "/course/3" },
          { title: "⑤税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算应缴纳的教育费附加", link: "/course/3" },
          { title: "⑦教育费附加的征收管理", link: "/course/3" },
          { title: "4.其它应纳税种的规定 ", link: "/course/3" },
          { title: "（1）消费税", link: "/course/3" },
          { title: "①消费税概述", link: "/course/3" },
          { title: "②哪些单位和个人应依法缴纳消费税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳消费税", link: "/course/3" },
          { title: "④消费税适用税率的规定", link: "/course/3" },
          { title: "⑤消费税的税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算消费税应纳税额", link: "/course/3" },
          { title: "⑦消费税的征收管理", link: "/course/3" },
          { title: "（2）车船税 ", link: "/course/3" },
          { title: "①车船税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳车船税", link: "/course/3" },
          { title: "③哪些车辆、船舶需要缴纳车船税", link: "/course/3" },
          { title: "④车船税税收优惠政策", link: "/course/3" },
          { title: "⑤不同车辆、船舶适用不同税率", link: "/course/3" },
          { title: "⑥如何计算车船税应纳税额", link: "/course/3" },
          { title: "⑦车船税的征收管理", link: "/course/3" },
          { title: "（3）房产税", link: "/course/3" },
          { title: "①房产税概述 ", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳房产税", link: "/course/3" },
          { title: "③哪些房屋需要缴纳房产税", link: "/course/3" },
          { title: "④房产税税收优惠政策", link: "/course/3" },
          { title: "⑤房产税适用税率", link: "/course/3" },
          { title: "⑥如何计算房产税应纳税额", link: "/course/3" },
          { title: "⑦房产税的征收管理", link: "/course/3" },
          { title: "（4）印花税", link: "/course/3" },
          { title: "①印花税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳印花税 ", link: "/course/3" },
          { title: "③哪些行为需要缴纳印花税", link: "/course/3" },
          { title: "④印花税税收优惠政策", link: "/course/3" },
          { title: "⑤印花税适用税率 ", link: "/course/3" },
          { title: "⑤印花税适用税率", link: "/course/3" },
          { title: "⑦印花税的征收管理", link: "/course/3" },
          { title: "三、网络主播个人或自建工作室，注册合伙企业模式的纳税规定", link: "/course/3" },
          { title: "1.应纳个人所得税的规定", link: "/course/3" },
          { title: "（1）个人所得税概述", link: "/course/3" },
          { title: "（2）哪些人应依法缴纳个人所得税", link: "/course/3" },
          { title: "（3）哪些收入应该缴纳个人所得税", link: "/course/3" },
          { title: "（4）个人所得税起征点的规定", link: "/course/3" },
          { title: "（5）不同收入性质适用不同税率", link: "/course/3" },
          { title: "（6）专项扣除项目", link: "/course/3" },
          { title: "（7）税收优惠政策", link: "/course/3" },
          { title: "（8）如何计算个人所得税应纳税额", link: "/course/3" },
          { title: "（9）个人所得税的征收管理", link: "/course/3" },
          { title: "①纳税申报", link: "/course/3" },
          { title: "②税款缴纳 ", link: "/course/3" },
          { title: "③代扣代缴的规定", link: "/course/3" },
          { title: "④违反税收法律的相关法律责任", link: "/course/3" },
          { title: "2.应纳增值税的规定", link: "/course/3" },
          { title: "（1）合伙企业是增值税小规模纳税人的纳税规定", link: "/course/3" },
          { title: "①增值税概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳增值税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳增值税", link: "/course/3" },
          { title: "④小规模纳税人起征点和征收率的规定", link: "/course/3" },
          { title: "⑤ 小规模纳税人的税收优惠政策 ", link: "/course/3" },
          { title: "⑥如何计算增值税应纳税额", link: "/course/3" },
          { title: "⑦增值税的征收管理", link: "/course/3" },
          { title: "A.纳税申报", link: "/course/3" },
          { title: "B.税款缴纳 ", link: "/course/3" },
          { title: "（2）合伙企业是增值税一般纳税人的纳税规定", link: "/course/3" },
          { title: "①增值税概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳增值税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳增值税", link: "/course/3" },
          { title: "④一般纳税人适用税率的规定", link: "/course/3" },
          { title: "⑤可以抵扣的进项税额的规定", link: "/course/3" },
          { title: "⑥一般纳税人的税收优惠政策", link: "/course/3" },
          { title: "⑦如何计算增值税应纳税额", link: "/course/3" },
          { title: "⑧增值税的征收管理", link: "/course/3" },
          { title: "A.纳税申报", link: "/course/3" },
          { title: "B.税款缴纳 ", link: "/course/3" },
          { title: "3.应纳企业所得税的规定", link: "/course/3" },
          { title: "（1）企业所得税概述", link: "/course/3" },
          { title: "（2）哪些企业应依法缴纳企业所得税", link: "/course/3" },
          { title: "（3）哪些收入应依法缴纳企业所得税", link: "/course/3" },
          { title: "（4）企业所得税适用税率的规定", link: "/course/3" },
          { title: "（5）企业所得税税收优惠政策", link: "/course/3" },
          { title: "（6）如何计算企业所得税应纳税额", link: "/course/3" },
          { title: "（7）企业所得税的征收管理", link: "/course/3" },
          { title: "4.应纳附加税费的规定", link: "/course/3" },
          { title: "（1）城市维护建设税", link: "/course/3" },
          { title: "①城市维护建设税概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳城市维护建设税", link: "/course/3" },
          { title: "③计算缴纳城市维护建设税的依据", link: "/course/3" },
          { title: "④城市维护建设税的适用税率", link: "/course/3" },
          { title: "⑤税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算城市维护建设税的应纳税额", link: "/course/3" },
          { title: "⑦城市维护建设税的征收管理", link: "/course/3" },
          { title: "（2）教育费附加 ", link: "/course/3" },
          { title: "①教育费附加概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳教育费附加", link: "/course/3" },
          { title: "③计算缴纳教育费附加的依据", link: "/course/3" },
          { title: "④教育费附加的征收率", link: "/course/3" },
          { title: "⑤税收优惠政策", link: "/course/3" },
          { title: "⑤消费税的税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算应缴纳的教育费附加", link: "/course/3" },
          { title: "⑦教育费附加的征收管理", link: "/course/3" },
          { title: "5.其它应纳税种的规定 ", link: "/course/3" },
          { title: "（1）消费税", link: "/course/3" },
          { title: "①消费税概述", link: "/course/3" },
          { title: "②哪些单位和个人应依法缴纳消费税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳消费税", link: "/course/3" },
          { title: "④消费税适用税率的规定", link: "/course/3" },
          { title: "⑤消费税的税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算消费税应纳税额", link: "/course/3" },
          { title: "⑦消费税的征收管理", link: "/course/3" },
          { title: "（2）车船税", link: "/course/3" },
          { title: "①车船税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳车船税", link: "/course/3" },
          { title: "③哪些车辆、船舶需要缴纳车船税", link: "/course/3" },
          { title: "④车船税税收优惠政策", link: "/course/3" },
          { title: "⑤不同车辆、船舶适用不同税率", link: "/course/3" },
          { title: "⑥如何计算车船税应纳税额", link: "/course/3" },
          { title: "⑦车船税的征收管理", link: "/course/3" },
          { title: "（2）房产税", link: "/course/3" },
          { title: "①房产税概述 ", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳房产税", link: "/course/3" },
          { title: "③哪些房屋需要缴纳房产税", link: "/course/3" },
          { title: "④房产税税收优惠政策 ", link: "/course/3" },
          { title: "⑤房产税适用税率", link: "/course/3" },
          { title: "⑥如何计算房产税应纳税额", link: "/course/3" },
          { title: "⑦房产税的征收管理", link: "/course/3" },
          { title: "（3）印花税", link: "/course/3" },
          { title: "①印花税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳印花税", link: "/course/3" },
          { title: "③哪些行为需要缴纳印花税", link: "/course/3" },
          { title: "④印花税税收优惠政策", link: "/course/3" },
          { title: "⑤印花税适用税率", link: "/course/3" },
          { title: "⑥如何计算印花税应纳税额", link: "/course/3" },
          { title: "⑦印花税的征收管理", link: "/course/3" },
          { title: "四、网络主播个人注册有限责任公司模式的纳税规定", link: "/course/3" },
          { title: "1.应缴纳个人所得税的规定", link: "/course/3" },
          { title: "（1）个人所得税概述", link: "/course/3" },
          { title: "（2）哪些网络主播应依法缴纳个人所得税", link: "/course/3" },
          { title: "（3）哪些收入应该缴纳个人所得税", link: "/course/3" },
          { title: "（4）起征点的规定", link: "/course/3" },
          { title: "（5）不同收入性质适用不同税率", link: "/course/3" },
          { title: "（6）专项扣除项目", link: "/course/3" },
          { title: "（7）税收优惠政策 ", link: "/course/3" },
          { title: "（8）如何计算个人所得税应纳税额", link: "/course/3" },
          { title: "（9）个人所得税的征收管理", link: "/course/3" },
          { title: "①纳税申报", link: "/course/3" },
          { title: "②税款缴纳 ", link: "/course/3" },
          { title: "③代扣代缴的规定", link: "/course/3" },
          { title: "④违反税收法律法规的法律责任", link: "/course/3" },
          { title: "2.应纳增值税的规定", link: "/course/3" },
          { title: "（1）有限责任公司是小规模纳税人的纳税规定", link: "/course/3" },
          { title: "①增值税概述 ", link: "/course/3" },
          { title: "②哪些企业应依法缴纳增值税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳增值税", link: "/course/3" },
          { title: "④小规模纳税人起征点和征收率的规定", link: "/course/3" },
          { title: "⑤小规模纳税人的税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算增值税的应纳税额", link: "/course/3" },
          { title: "⑦增值税的征收管理", link: "/course/3" },
          { title: "A.纳税申报", link: "/course/3" },
          { title: "B.税款缴纳 ", link: "/course/3" },
          { title: "（2）有限责任公司是一般纳税人的纳税规定", link: "/course/3" },
          { title: "①增值税概述", link: "/course/3" },
          { title: "②哪些企业应依法缴纳增值税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳增值税", link: "/course/3" },
          { title: "④一般纳税人适用税率的规定", link: "/course/3" },
          { title: "⑤可以抵扣的进项税额的规定", link: "/course/3" },
          { title: "⑥一般纳税人的税收优惠政策", link: "/course/3" },
          { title: "⑦如何计算增值税的应纳税额", link: "/course/3" },
          { title: "⑧增值税的征收管理", link: "/course/3" },
          { title: "A.纳税申报 ", link: "/course/3" },
          { title: "B.税款缴纳 ", link: "/course/3" },
          { title: "3.应纳企业所得税的规定", link: "/course/3" },
          { title: "（1）企业所得税概述", link: "/course/3" },
          { title: "（2）哪些企业应依法缴纳企业所得税", link: "/course/3" },
          { title: "（3）哪些收入应依法缴纳企业所得税", link: "/course/3" },
          { title: "（4）企业所得税适用税率的规定 ", link: "/course/3" },
          { title: "（5）企业所得税税收优惠政策", link: "/course/3" },
          { title: "（6）如何计算企业所得税应纳税额", link: "/course/3" },
          { title: "（7）企业所得税的征收管理", link: "/course/3" },
          { title: "4.应纳附加税费的规定", link: "/course/3" },
          { title: "（1）城市维护建设税", link: "/course/3" },
          { title: "①城市维护建设税概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳城市维护建设税", link: "/course/3" },
          { title: "③计算缴纳城市维护建设税的依据", link: "/course/3" },
          { title: "④城市维护建设税的适用税率", link: "/course/3" },
          { title: "⑤城市维护建设税税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算城市维护建设税的应纳税额", link: "/course/3" },
          { title: "⑦城市维护建设税的征收管理", link: "/course/3" },
          { title: "（2）教育费附加", link: "/course/3" },
          { title: "①教育费附加概述", link: "/course/3" },
          { title: "②哪些网络主播应依法缴纳教育费附加", link: "/course/3" },
          { title: "③计算缴纳教育费附加的依据", link: "/course/3" },
          { title: "④教育费附加的征收率", link: "/course/3" },
          { title: "⑤教育费附加的税收优惠政策 ", link: "/course/3" },
          { title: "⑥如何计算应缴纳的教育费附加", link: "/course/3" },
          { title: "⑦教育费附加的征收管理", link: "/course/3" },
          { title: "5.其它应纳税费的规定", link: "/course/3" },
          { title: "（1）消费税", link: "/course/3" },
          { title: "①消费税概述", link: "/course/3" },

          { title: "②哪些单位和个人应依法缴纳消费税", link: "/course/3" },
          { title: "③哪些收入应依法缴纳消费税", link: "/course/3" },
          { title: "④消费税适用税率的规定", link: "/course/3" },
          { title: "⑤消费税的税收优惠政策", link: "/course/3" },
          { title: "⑥如何计算消费税应纳税额", link: "/course/3" },
          { title: "⑦消费税的征收管理", link: "/course/3" },
          { title: "（2）车船税", link: "/course/3" },
          { title: "①车船税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳车船税", link: "/course/3" },
          { title: "③哪些车辆、船舶需要缴纳车船税", link: "/course/3" },
          { title: "④车船税的税收优惠政策", link: "/course/3" },
          { title: "⑤不同车辆、船舶适用不同税率", link: "/course/3" },
          { title: "⑥如何计算车船税应纳税额", link: "/course/3" },
          { title: "⑦车船税的征收管理", link: "/course/3" },
          { title: "（3）房产税", link: "/course/3" },
          { title: "①房产税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳房产税", link: "/course/3" },
          { title: "③哪些房屋需要缴纳房产税 ", link: "/course/3" },
          { title: "④房产税税收优惠政策", link: "/course/3" },
          { title: "⑤房产税的适用税率", link: "/course/3" },
          { title: "⑥如何计算房产税的应纳税额", link: "/course/3" },
          { title: "⑦房产税的征收管理 ", link: "/course/3" },
          { title: "（4）印花税", link: "/course/3" },
          { title: "①印花税概述", link: "/course/3" },
          { title: "②哪些网络主播需要缴纳印花税", link: "/course/3" },
          { title: "③哪些行为需要缴纳印花税", link: "/course/3" },
          { title: "④印花税的税收优惠政策 ", link: "/course/3" },
          { title: "⑤印花税适用税率", link: "/course/3" },
          { title: "⑥如何计算印花税应纳税额", link: "/course/3" },
          { title: "⑦印花税的征收管理", link: "/course/3" },
        ],
        link: "/course/3"
      },
    ],
    link: "/course/3"
  },
  {
    title: "第四章 网络主播涉税常见问题及合规要求（根据《检查指引要求》编写）",
    courses: [
      { title: "第一节 个人账户收款问题", link: "/course/3" },
      { title: "第二节 虚列成本问题", link: "/course/3" },
      { title: "第三节 隐匿收入问题", link: "/course/3" },
      { title: "第四节 转换收入性质问题", link: "/course/3" },
      { title: "第五节 签订“阴阳合同”问题", link: "/course/3" },
      { title: "第六节 代扣代缴税款问题", link: "/course/3" },
      { title: "第七节 “四流”不一致问题", link: "/course/3" },
      { title: "第八节 虚假发票问题", link: "/course/3" },
      { title: "第九节 利用 “税收洼地” 避税问题", link: "/course/3" },
      { title: "第十节 滥用小型微利企业税收优惠政策问题", link: "/course/3" },
    ],
    link: "/course/3"
  },
  {
    title: "第五章 网络主播的智能税务监管手段",
    courses: [
      {
        title: "第一节 国家对互联网行业及相关服务业的智能监管",
        section: [
          { title: "一、智能税务监管方法", link: "/course/3" },
          { title: "二、智能税务监管要点", link: "/course/3" },
          { title: "三、互联网企业应对智能税务监管的主要方法", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 国家对网络主播智能税务监管",
        section: [
          { title: "一、智能税务监管方法", link: "/course/3" },
          { title: "二、智能税务监管要点", link: "/course/3" },
          { title: "三、网络主播及其经纪公司应对智能税务监管的主要方法", link: "/course/3" },
        ],
        link: "/course/3"
      },
    ],
    link: "/course/3"
  },

  {
    title: "第六章 网络主播的涉税法律责任与争议解决机制",
    courses: [
      {
        title: "第一节 网络主播的法律责任",
        section: [
          { title: "一、税务行政处理", link: "/course/3" },
          { title: "二、税务行政处罚", link: "/course/3" },
          { title: "三、税务刑事处罚", link: "/course/3" },
          { title: "四、账号封禁", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节 网络主播涉税违法典型案例分析",
        section: [
          { title: "一、隐匿收入偷税案分析", link: "/course/3" },
          { title: "二、虚构业务转换收入性质偷税案分析", link: "/course/3" },
          { title: "三、分拆收入偷税案分析", link: "/course/3" },
          { title: "四、拒不申报偷税案分析", link: "/course/3" },
          { title: "五、直播活动无偿赠送未视作销售偷税案分析", link: "/course/3" },
          { title: "六、接受虚开发票案分析", link: "/course/3" },
          { title: "七、直播平台为他人虚开增值税专用发票案分析", link: "/course/3" },
          { title: "八、未履行扣缴税款案分析", link: "/course/3" },
          { title: "九、经纪公司未履行代缴代扣税款案分析", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第三节 网络主播涉税争议解决机制",
        section: [
          { title: "一、税务稽查应对", link: "/course/3" },
          { title: "二、税务听证", link: "/course/3" },
          { title: "三、税务行政复议", link: "/course/3" },
          { title: "四、税务行政诉讼", link: "/course/3" },
        ],
        link: "/course/3"
      },

    ],
    link: "/course/3"
  },
  {
    title: "第七章 网络主播合规节税与税务成本规划",
    courses: [
      { title: "第一节 网络主播税务成本规划的基本理念", link: "/course/3" },
      { title: "第二节 网络主播税收优惠的主要类型", link: "/course/3" },
      { title: "第三节 网络主播依法节税的主要方式", link: "/course/3" },
      { title: "第四节 网络主播税务成本的风险控制", link: "/course/3" },
    ],
    link: "/course/3"
  },

  {
    title: "第八章 人工智能在直播行业税务风险防范中的实操应用",
    courses: [
      {
        title: "第一节 直播行业税务监管环境概述	",
        section: [
          { title: "一、“智慧税务”背景与政策概览", link: "/course/3" },
          { title: "二、税务数字监管的技术路径与风险识别机制", link: "/course/3" },
          { title: "三、直播行业涉税重点监管领域", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第二节  MCN机构税务合规管理实践",
        section: [
          { title: "一、主播签约模式与税务处理	", link: "/course/3" },
          { title: "（一）员工雇佣模式", link: "/course/3" },
          { title: "（二）独立个人（自由职业者）模式	", link: "/course/3" },
          { title: "（三）成立工作室/个人独资企业模式	", link: "/course/3" },
          { title: "（四）经纪代理模式	", link: "/course/3" },
          { title: "二、主播收入结算与个人所得税代扣代缴", link: "/course/3" },
          { title: "（一）收入结算流程	", link: "/course/3" },
          { title: "（二）个税代扣代缴计算	", link: "/course/3" },
          { title: "（三）扣缴申报与资料留存	", link: "/course/3" },
          { title: "（四）合规风险防范	", link: "/course/3" },
          { title: "三、费用列支规范与发票管理	", link: "/course/3" },
          { title: "（一）常见费用类型	", link: "/course/3" },
          { title: "（二）发票获取与管理	", link: "/course/3" },
          { title: "四、发票流与资金流匹配的风险控制", link: "/course/3" },
          { title: "（一）无票支出风险", link: "/course/3" },
          { title: "（二）虚假发票风险	", link: "/course/3" },
          { title: "（三）收入未开票风险", link: "/course/3" },
          { title: "（四）发票内容与实际业务不符	", link: "/course/3" },
          { title: "五、常见税务风险场景及应对策略		", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第三节  AI+税务风控工具在MCN中的应用",
        section: [
          { title: "一、 AI赋能税务风险管理概述", link: "/course/3" },
          { title: "二、中税师/罗格科技税务风控服务平台	", link: "/course/3" },
          { title: "（一）核心功能", link: "/course/3" },
          { title: "（二）应用实务", link: "/course/3" },
          { title: "三、中税师/罗拉税务AI大模型与智能咨询", link: "/course/3" },
          { title: "（一）模型特点	", link: "/course/3" },
          { title: "（二）功能与应用	", link: "/course/3" },
          { title: "（四）使用渠道	", link: "/course/3" },
          { title: "四、中税师/“灵鲲”发票管理平台的实操应用	", link: "/course/3" },
          { title: "（一）主要功能模块", link: "/course/3" },
          { title: "（二）实操应用举例	", link: "/course/3" },
          { title: "五、中税师/罗拉AI一体机及本地部署方案	", link: "/course/3" },
          { title: "六、工具应用案例与效果评估	", link: "/course/3" },
        ],
        link: "/course/3"
      },
      {
        title: "第四节 总结与展望", link: "/course/3"
      },
    ],
    link: "/course/3"
  },
];

interface SectionItem {
  title: string;
  link: string;
}

interface Course {
  title: string;
  section?: SectionItem[];
  link: string;
}

interface Chapter {
  title: string;
  courses?: Course[];
  link: string;
}

export default function MaterialsPage() {
  const [currentPage, setCurrentPage] = useState(0);
  const [selectedChapter, setSelectedChapter] = useState<Chapter | null>(null);
  const [selectedSection, setSelectedSection] = useState<Course | null>(null);
  const itemsPerPage = 8;
  const totalPages = Math.ceil(teachers.length / itemsPerPage);

  const openChapterModal = (chapter: Chapter) => {
    setSelectedChapter(chapter);
    setSelectedSection(null);
  };

  const openSectionModal = (section: Course) => {
    setSelectedSection(section);
  };

  const closeModal = () => {
    setSelectedChapter(null);
    setSelectedSection(null);
  };

  return (
    <main className="min-h-screen">
    
      {/* 教材章节模块 */}
      <div className="px-4 sm:px-6 lg:px-8 pt-4 sm:pt-16 lg:pt-8 pb-0 -mt-8 sm:-mt-20">
        {/* 教材章节展示 */}
        <div className="px-4 sm:px-6 lg:px-0 w-full pb-0 mt-16 w-[1360px]">
          <div className="overflow-hidden">
             <h1 className="text-center font-bold text-2xl sm:text-3xl mb-2">《网络主播合规管控》职业培训课程与教材目录</h1>
            <div
              className="flex transition-transform duration-500 ease-in-out"
              style={{ transform: `translateX(-${currentPage * 100}%)` }}
            >
             
              {Array.from({ length: totalPages }).map((_, pageIndex) => (
                <div key={pageIndex} className="w-full flex-shrink-0">
                  
                  {teachers.slice(pageIndex * itemsPerPage, (pageIndex + 1) * itemsPerPage).map((teacher, index) => (
                    <div key={index} className="bg-white rounded-lg shadow-sm overflow-hidden relative group">
                      <div className="flex justify-between gap-6">
                        {/* 上册 */}
                        <div className="flex w-full lg:w-[48%] bg-white rounded-lg shadow-md overflow-hidden">
                          {/* 照片区域 */}
                          <div className=" flex-shrink-0 border-r border-gray-100">
                            <div className="relative  h-[460px] w-[330px] m-4 flex-shrink-0">
                              <Image
                                src={teacher.image || "/placeholder.svg"}
                                alt={teacher.name}
                                fill
                                className="object-cover rounded-lg"
                              />
                            </div>
                            {/* <div className="p-4 text-center space-y-3 min-w-[200px]">
                              <p className="text-primary font-medium text-xs">网络安全合规解读</p>
                              <p className="text-primary font-medium text-xs">网络营销合规解读</p>
                              <p className="text-primary font-medium text-xs">主播账号封禁解读</p>
                            </div> */}
                          </div>

                          {/* 课程列表区域 */}
                          <div className="flex-1 p-5 overflow-y-auto max-h-[580px]">
                            <h3 className="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b border-gray-100">上册课程/教材目录</h3>
                            <div className="space-y-3">
                              {shang.map((chapter, chapterIndex) => (
                                <div
                                  key={chapterIndex}
                                  className="px-1 py-0 rounded-lg hover:bg-gray-50 transition-colors cursor-pointer"
                                  onClick={() => openChapterModal(chapter)}
                                >
                                  <div className="text-sm text-gray-700 hover:text-red-600 w-full text-left flex items-start">
                                    <span className="inline-block min-w-[20px] text-gray-500 mr-3">{chapterIndex + 1}.</span>
                                    {chapter.title}
                                  </div>
                                </div>
                              ))}
                            </div>
                          </div>
                        </div>

                        {/* 下册 */}
                        <div className="flex w-full lg:w-[48%] bg-white rounded-lg shadow-md overflow-hidden">
                          {/* 照片区域 */}
                          <div className=" flex-shrink-0 border-r border-gray-100">
                            <div className="relative  h-[460px] w-[330px] m-4">
                              <Image
                                src={teacher.image1 || "/placeholder.svg"}
                                alt={teacher.name}
                                fill
                                className="object-cover rounded-lg"
                              />
                            </div>
                            {/* <div className="p-2 text-center space-y-3 min-w-[200px]">
                              <p className="text-primary font-medium text-xs">网络主播涉税政策解读</p>
                              <p className="text-primary font-medium text-xs">网络主播涉税智能监管</p>
                              <p className="text-primary font-medium text-xs">网络主播涉税违规处罚 </p>
                            </div> */}
                          </div>

                          {/* 课程列表区域 */}
                          <div className="flex-1 p-5 overflow-y-auto max-h-[580px]">
                            <h3 className="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b border-gray-100">下册课程/教材目录</h3>
                            <div className="space-y-3">
                              {xia.map((chapter, chapterIndex) => (
                                <div
                                  key={chapterIndex}
                                  className="px-1 py-0 rounded-lg hover:bg-gray-50 transition-colors cursor-pointer"
                                  onClick={() => openChapterModal(chapter)}
                                >
                                  <div className="text-sm text-gray-700 hover:text-red-600 w-full text-left flex items-start">
                                    <span className="inline-block min-w-[20px] text-gray-500 mr-3">{chapterIndex + 1}.</span>
                                    {chapter.title}
                                  </div>
                                </div>
                              ))}
                            </div>
                          </div>
                        </div>
                      </div>
                    </div>
                  ))}
                </div>
              ))}
            </div>
          </div>
        </div>
      </div>

      {/* 章节弹窗 */}
      {selectedChapter && (
        <div className="fixed inset-0 bg-black bg-opacity-50 flex items-center justify-center z-50 p-4">
          <div className="bg-white rounded-lg shadow-xl max-w-4xl w-full max-h-[90vh] overflow-hidden flex flex-col">
            <div className="p-6 border-b border-gray-200">
              <h3 className="text-xl font-bold text-gray-800">{selectedChapter.title}</h3>
              <button
                onClick={closeModal}
                className="absolute top-4 right-4 text-gray-500 hover:text-gray-700"
              >
                <svg xmlns="http://www.w3.org/2000/svg" className="h-6 w-6" fill="none" viewBox="0 0 24 24" stroke="currentColor">
                  <path strokeLinecap="round" strokeLinejoin="round" strokeWidth={2} d="M6 18L18 6M6 6l12 12" />
                </svg>
              </button>
            </div>

            <div className="flex-1 overflow-y-auto p-6">
              {selectedChapter.courses ? (
                <div className="space-y-2">
                  {selectedChapter.courses.map((course, courseIndex) => (
                    <div key={courseIndex} className="border-b border-gray-100 pb-4 last:border-0">
                      <h4
                        className="text-base font-semibold text-gray-800 mb-2 cursor-pointer hover:text-red-600"
                        onClick={() => openSectionModal(course)}
                      >
                        {course.title}
                      </h4>

                      {selectedSection === course && course.section && (
                        <div className="ml-6 mt-2 space-y-2">
                          {course.section.map((item, itemIndex) => (
                            <div key={itemIndex} className="flex items-start">
                              {/* <span className="text-gray-500 mr-2 mt-1 text-sm">{itemIndex + 1}.</span> 序号*/}
                              <a
                                href={item.link}
                                className="text-gray-700 hover:text-red-600 text-sm"
                                target="_blank"
                                rel="noopener noreferrer"
                              >
                                {item.title}
                              </a>
                            </div>
                          ))}
                        </div>
                      )}
                    </div>
                  ))}
                </div>
              ) : (
                <p className="text-gray-500">暂无详细内容</p>
              )}
            </div>

            <div className="p-4 border-t border-gray-200 flex justify-end">
              <button
                onClick={closeModal}
                className="px-4 py-2 bg-red-600 text-white rounded hover:bg-red-700 transition-colors"
              >
                关闭
              </button>
            </div>
          </div>
        </div>
      )}

  {/* 免费增值服务 */}
      <div className="mt-8">
        <img
          src="https://cdnoss.kaoshixing.com/ksx_prod/618654/mExamBg/618654/20250708/1751939088113.jpg"
          alt="免费增值服务展示"
          className="w-full h-auto object-cover"
        />
      </div>

    </main>
  );
}